<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>ex21.txt
<TEXT>


                                   EXHIBIT 21


                                  SUBSIDIARIES

<table>
<s>                           <c>                               <c>
--------------------------    --------------------------------  --------------------------------------------
  Name of Subsidiary            Jurisdiction of Organization                Ownership Interest
--------------------------    --------------------------------  --------------------------------------------
Linkwell Tech Group, Inc.                 Florida                         100% owned by Kirshner
                                                                          Entertainment & Technologies, Inc.
--------------------------    --------------------------------  --------------------------------------------
Shanghai Likang Disinfectant          Peoples Republic of China           90% owned by Linkwell Tech Group,
High-Tech Company, Limited                                                Inc.
--------------------------    --------------------------------  ---------------------------------------------

</table>


</TEXT>
</DOCUMENT>